单词 | Provision |
释义 | 準備金 Any amount written off or retained by way of providing for depreciation, renewals, or diminution in value of assets or retained by way of providing for any known liability of which the amount cannot be determined with substantial accuracy: Companies Ordinance (Cap 32) sch 10 para 30(1)(a). An item in a balance sheet which embraces: liabilities which have accrued to employees, shareholders and others during the year, which are due to be paid in later years, for example, long-service leave; and the provision of funds against the possibility of losses such as bad and doubtful debts, enabling losses to be written-off without a sudden impact on profits. 指藉為資產的拆舊,更新或減值提供準備而予以沖銷或保留的款額,或藉為任何已知但款額不能實質上準確地確定的負債提供準備而予以保留的款額: 《公司條例》(第32章) 附表10第 30(1)(a)段 。準備金是在資產負債表的項目,包含在年內對僱員, 股東和其他人產生的法律責任,在稍後的時間會到期繳付,例如長期服務休假; 及針對可能的損失 (例如壞帳和呆帳)的準備基金, 使損失可在沒有對利潤有特然的影響下沖銷。n. |
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